Smart Pension · CAS-76688-W3P5

CAS-76688-W3P5

Ombudsman’s Determination Applicant Mr S

Scheme Smart Pension (the Scheme)

Respondent Independent Plant Hire and Contracts Limited (the Employer), formerly Gabe (IS) Limited

Outcome

Complaint summary Mr S has complained that for the period from March 2019 to July 2022, the Employer failed to pay his salary sacrifice contributions into the Scheme on time, or not at all. He further complains that the employer’s own contributions were also paid late or not paid into the Scheme.

Background information, including submissions from the parties The sequence of events is not in dispute, so I have only set out the main points.

On 30 July 2019, Mr S complained to the Employer that pension contributions, for both his salary sacrifice contributions and the employer contributions, had not been paid into the Scheme since 29 March 2019.

On the same day, the Employer acknowledged Mr S’ complaint and said it would investigate his pension contributions.

1 CAS-76688-W3P5 On 14 January 2020, the Employer paid two salary sacrifice and employer pension contributions into Mr S’ Scheme account in relation to his pay received on 29 March 2019 and 4 April 2019, as shown in Appendix One.

On 14 August 2021, Mr S referred his complaint to The Pensions Ombudsman (TPO). He said the Employer had been taking contributions from his wages, by way of salary sacrifice, but had not invested those funds into his Scheme account since 19 March 2019, either on time or at all, as shown in Appendices One to Five.

On 26 April 2022, the Employer changed its trading name, but Mr S continued as its employee.

On 30 May 2022, TPO contacted the Employer, via its general email address and requested its proposals for resolving Mr S’ complaint.

On 31 May 2022, the Employer acknowledged TPO’s request but said its Director (the Director) was on leave until 14 June 2022.

On 16 June 2022, the Director contacted TPO and said he had suffered a bereavement in 2016, which led to the business experiencing financial difficulties, compounded by the Covid pandemic. The Director then asked TPO if he could agree a repayment plan for the funds owed to Mr S’ Scheme account.

On 22 June 2022, TPO informed Mr S of the Director’s comments on behalf of the Employer.

On 26 June 2022, Mr S told TPO that the pension contributions, which totalled £5,724.92, had not been paid into the Scheme between 29 March 2019 and 27 June 2022.

In July 2022, Mr S retired from his employment with the Employer.

On 16 July 2022, TPO asked Mr S for his response to the Employer’s proposal of a repayment plan for the outstanding pension contributions.

On 8 August 2022, Mr S responded to TPO saying he had no confidence in the Employer honouring a payment plan, so he wanted the outstanding balance of £5,724.92, plus interest to be paid into the Scheme within 30 days.

On 12 August 2022, TPO told the Employer that Mr S rejected its proposal of a payment plan and was seeking payment of the missing pension contributions within 30 days.

On 1 September 2022, TPO emailed the Employer again for its response to resolve Mr S’ complaint otherwise a formal investigation would commence.

On the same day, the Employer responded to TPO expressing its disappointment that Mr S had not agreed to a repayment plan. The Employer also asked that TPO provide a breakdown of the £5,724.92 claimed by Mr S.

2 CAS-76688-W3P5 On 14 September 2022, Mr S provided TPO with screenshots of the payment history into his Scheme account. This included a screenshot dated 17 August 2022 of Mr S’ Scheme account where £5,724.92 of contributions was being processed by the Scheme Administrator (the Administrator).

On the same day, TPO provided a copy of the screenshots to the Employer and asked it to provide a response to put matters right.

On 10 October 2022, TPO emailed the Employer chasing its response for resolving Mr S’ complaint.

On 18 October 2022, the Employer proposed to TPO that it would pay £500 per month, over 11 months, into Mr S’ Scheme account. TPO referred this proposal on to Mr S on the same day, requesting his comments.

On 25 October 2022, Mr S provided TPO with the following counter settlement proposal, which was passed on to the Employer on 1 November 2022. He said:-

“Regarding your recent email, as I have pointed out in previous emails there has been zero growth of my pension investment since 29th March 2019, and I expect to be compensated for this. Therefore, the minimum I will except is 16 monthly payments of £500.00.”

On 14 November 2022, the Employer told TPO it had modelled Mr S’ Scheme account based on a current balance £5,949.25, and its calculations are below:-

interest interest interest interest Interest interest interest 1% 2% 3% 4% 5% 7.5% 10%

£113.21 £226.42 £339.63 £452.84 £566.05 £849.08 £1132.11

£6062.46 £6175.67 £6288.88 £6402.09 £6515.30 £6798.33 £7081.36

The Employer said:-

• It was unlikely the Scheme’s pension growth would have been very much, having considered the risk status used and the economic factors since the period of modelling had begun.

• It believed 4%, from the above table, was a reasonable reflection of where Mr S’ Scheme account would have been and would probably have covered growth into the period taken to clear the arrears.

• The figure of £8,000 (£500 x 16) put forward by Mr S was too large to consider.

• It proposed making payments into the Scheme at £500.00 per month up to £6,402.09, in line with the 4% growth figure shown in the table.

3 CAS-76688-W3P5 On 15 November 2022, Mr S rejected the Employer’s proposal. He said that interest at 4% on the unpaid contributions was not sufficient to compensate for the lost growth his pension had suffered and the stress he had experienced. Mr S therefore said he wanted 16 payments of £500, so £8,000 in total, to resolve his complaint.

On the same day, TPO informed the Employer of Mr S’ response.

On 22 November 2022, the Employer confirmed to TPO that 16 payments of £500 was not acceptable.

On 30 November 2022, the Employer told TPO that it had been advised by its accountant to engage with the Administrator regarding the outstanding contributions. It said, in the meantime, current contributions would be made monthly and that hopefully a direction on the arrears would be clear shortly.

In December 2022, TPO on two occasions contacted the Employer seeking an update about Mr S’ outstanding pension contributions.

On 6 January 2023, the Employer told TPO that it had made a proposal to the Administrator on 24 November 2022 and was awaiting an outcome.

On 13 January 2023, the Employer told TPO: -

• It had received a formal proposal offer from the Administrator based upon a timeframe rather than a monetary figure.

• It was populating the Administrator’s proposal and was due to reply to it by 19 January 2023.

• It would revert to TPO once the Administrator’s proposal was accepted.

On 19 January 2023, TPO asked the Administrator to provide details of its conversation with the Employer.

On 14 April 2023, TPO contacted the Employer and Administrator again for an update on Mr S’ unpaid pension contributions.

On 18 April 2023, the Employer paid 14 salary sacrifice and employer pension contributions into Mr S’ Scheme account for his pay for the weeks between 11 April 2019 and 11 July 2019.

On 2 May 2023, the Employer told TPO a payment plan had been agreed with the Administrator and had commenced the previous month. It said that all balances would be paid in 12 months.

On 16 May 2023, the Employer paid seven salary sacrifice and employer pension contributions into Mr S’ Scheme account for the weeks between 18 April 2019 and 29 August 2019.

4 CAS-76688-W3P5 On 15 November 2023, TPO told Mr S that the Employer had not co-operated to the extent that a resolution was reached for his complaint. TPO therefore informed Mr S that his complaint would be escalated to a formal investigation.

On 14 January 2025, TPO contacted the Employer for its formal response. This was followed by further requests on 21 February and 3 April 2025.

On 7 May 2025, Mr S provided TPO with a number of copy payslips, showing salary sacrifice deductions from his pay and employer pension contributions, that he had received during the period his contributions were not paid into the Scheme.

On 16 May 2025, the Administrator provided details to TPO which showed the last payments into Mr S’ Scheme account was on 16 May 2023.

On 27 June 2025, TPO contacted the Director, via the postal address registered with Companies House, seeking the Employer’s position on Mr S’ complaint.

On 30 June 2025, TPO also contacted the Employer via the Director’s direct email address seeking a response to Mr S’ complaint.

On 2 July 2025, the Administrator told TPO that it had been approached by the Employer in November 2022 to arrange a repayment plan across two years. The Administrator also explained it could only accept a proposal of twelve months, which was offered to the Employer on 10 January 2023. However, while the Employer agreed to those terms on 6 March 2023, the arrangement was not maintained as the first instalment failed.

On 4 July 2025, the Director responded to TPO and said that he had experienced ill health between November 2023 and January 2025 and was not familiar with Mr S’ complaint, so would investigate further.

On 21 July 2025, Mr S provided TPO with screenshot details of his taxable income figures which the Employer had submitted to HMRC between 11 September 2020 and 30 March 2023 (although he had left its employment in July 2022).

On 17 September 2025, TPO emailed the Employer again seeking co-operation in resolving Mr S’ complaint. TPO informed the Employer that if a response was not received the complaint would be progressed based on the information provided to TPO by Mr S and the Administrator.

On 24 November 2025, the Administrator confirmed to TPO that there had been no payments made into the Scheme after 16 May 2023.

A copy of the Rules of the Scheme (the Scheme Rules) was also provided to TPO by the Administrator, as shown in Appendix Six.

5 CAS-76688-W3P5 Adjudicator’s Opinion Mr S’ complaint was considered by one of our Adjudicators who concluded that further action was required by the Employer

The Adjudicator explained that our normal approach for cases like this would be to seek agreement from all parties as to the dates and amounts of contributions involved. However, the Employer had not sufficiently engaged with TPO’s requests for it to provide information about Mr S’ pension contributions or provide adequate proposals for the resolution of his complaint, so he had to base his Opinion solely on the information provided by Mr S and the Administrator.

The Adjudicator also said he had no reason to doubt the information provided by Mr S which showed there were contributions that were due to be paid into the Scheme. He added that the figures shown as submitted into the Scheme by the Employer tallied with Mr S’ payslips dated one week beforehand.

So, based on the information provided by Mr S, the Adjudicator was satisfied not all pension contributions had been paid to the Scheme in line with the salary sacrifice arrangement, which amounted to clear maladministration.

The Adjudicator set out across Appendices One to Five details from the information provided to TPO by Mr S and the Administrator, which consisted of the following documentation:

• copy payslips • evidence of the contributions so far paid into the Scheme • screenshots of contribution details submitted to the Scheme by the Employer • screenshots of Mr S’ gross income figures the Employer submitted to HMRC

The Adjudicator set out in Appendix One details of the payments due to the Scheme for the period 28 March 2019 to 30 August 2019, and noted: -

• Following Mr S’ complaint the Employer made three deposits into the Scheme covering his salary sacrifice pension contributions and employer contributions.

• It was clear that the payments were paid considerably late into the Scheme, so there was a possibility Mr S could have suffered an investment loss due to the late payments.

• The employee salary sacrifice and employer contributions paid into the Scheme account on 16 May 2023, in respect of Mr S’ pay up to 30 August 2019, was the last payment made by the Employer.

For the period 6 September 2019 to 5 April 2020, as shown in Appendix Two, the Adjudicator’s findings are summarised as follows: -

6 CAS-76688-W3P5 • Mr S was unable to provide TPO with a copy of his payslips for his weekly pay between 6 September 2019 and 17 January 2020. Therefore, Mr S provided the Adjudicator with screenshots of his Scheme account showing the amounts which the Employer itself submitted to the Administrator as the relevant figures.

• For Mr S’ pay on 27 December 2019 and 3 January 2020 there were no pension contributions and, and as there was no alternative evidence provided, the Adjudicator considered these weeks to be nil.

• For the period 6 September 2019 and 17 January 2020 (less the two weeks of 27 December 2019 and 3 January 2020), in the Adjudicator’s opinion, on the balance of probabilities, pension contributions for Mr S were due to be paid into the Scheme, but no payments were made by the Employer.

• For the period 24 January 2020 to 20 March 2020, the Adjudicator said he had seen from Mr S’ payslips that salary sacrifice payments were debited by the Employer, and that they also confirmed the amount of employer contributions which were to be paid into the Scheme.

• When comparing Mr S’ payslips against the Scheme account screenshots, it was evident that the contributions figures shown on the payslips were combined to form one total under the ‘employer (ER) year to date figure’ shown on the payslip. So, when using the payslip of 20 March 2020, a total of £864.43 had not been paid into the Scheme in respect of Mr S’ weekly salary sacrifice pension contributions and employer pension contributions.

• For the weekly pay on 27 March 2020 and 3 April 2020, Mr S had been unable to provide copy payslips to TPO. So, the figures the Employer submitted to the Scheme were again used by the Adjudicator for the salary sacrifice and employer pension contribution figures as shown in the Appendix. He went on to state that the figures shown as used for these two weeks were, £14.99 x 2 and £9 x 2, totalling £47.98, to calculate the Employer‘s year to date combined figure of salary sacrifice and employer contributions.

Overall, for the period 6 September 2019 to 5 April 2020, the Adjudicator said, on a balance of probabilities the evidence had shown Mr S suffered a financial loss of £912.41 because of the Employer’s non-payment of pension contributions into the Scheme.

For the period 6 April 2020 to 5 April 2021, as shown in Appendix Three, the Adjudicator’s findings are summarised as follows: -

• Mr S had provided TPO with a copy of his payslips, except for six occasions of his weekly pay.

7 CAS-76688-W3P5 • It was noted that for the first two weekly payslips of this period, 9 April 2020 and 16 April 2021, Mr S was shown as on ‘furlough’, which the Adjudicator believed coincided with the start of the pandemic, so no salary sacrifice entry was seen. As a result, no employee salary sacrifice pension figure was shown for these weeks on the Appendix.

• For the six weeks’ pay where payslips were not available, the Adjudicator calculated the employer pension contributions, on a balance of probabilities, by using the ‘year to date’ weekly carried forward figures from Mr S’ other payslips. However, he said, to calculate Mr S’ weekly salary sacrifice amounts it had again been necessary to use the figures which the Employer had submitted to the Scheme but did not then pay.

• Aside to the two weeks marked as furlough, and the six unavailable payslips, the Adjudicator had been able to review Mr S’ payslips and obtain details of the salary sacrifice and employer pension contributions which were not paid into the Scheme.

• For the two unavailable payslips in June 2020, and the two unavailable payslips in July 2020, the Adjudicator calculated the employer contributions via the year to date running total on the other payslips for these months. Furthermore, he said, the employer contributions then matched with the sums paid on Mr S’ other payslips in these same months.

• The Adjudicator matched the calculated figures for June 2020, and July 2020, with those submitted to the Scheme by the Employer, as shown on the Scheme account screenshot. He added that his calculation also matched the gross income figures the Employer submitted to HMRC for June 2020, and July 2020. So, the Adjudicator said, on a balance of probabilities, the figures shown in the Appendix for June and July 2020 were those that would have been paid, had a payslip been available.

• A payslip was not available for 29 January 2021, but the Adjudicator noted the amount of gross taxable pay the employer submitted to HMRC matched with the amounts shown on the payslips provided by Mr S dated 15 January 2021 and 22 January 2021. Therefore, he said, on a balance of probabilities, he was satisfied Mr S’ salary sacrifice pension contributions and the employer pension contributions for 29 January 2021 were the same as those weeks where £25.41 and £40.65 were recorded.

For 4 February 2020, the Adjudicator said the salary sacrifice and employer contribution figures shown submitted to the Scheme by the Employer matched with the sums shown paid on Mr S’ payslips for 25 December 2020 and 1 January 2021. He also said that the gross taxable figures seen on the payslips matched with the taxable pay figures the Employer submitted to HMRC and so, in his opinion, on a balance of probabilities, the figures he calculated for June and July 2020 were those that would have been paid had a payslip been available. 8 CAS-76688-W3P5 • The Adjudicator found that Mr S’ payslip of 2 April 2021 showed an Employer pension contribution year to date total of £1,882.28, being a combination of Mr S’ salary sacrifice figures and employer pension contributions.

Therefore, overall, for this period 6 April 2020 to 5 April 2021, Mr S had suffered a financial loss of £1,882.28 because of the Employer’s non-payment of pension contributions into the Scheme.

For the period 6 April 2021 to 5 April 2022, as shown in Appendix Four, the Adjudicator’s findings are summarised as follows: -

• Mr S was unable to provide payslips for six of his week’s pay. So, for those six weeks, the Adjudicator calculated the employer pension contributions, on a balance of probabilities, by using the ‘year to date’ weekly carried forward figures from Mr S’ other payslips.

• To calculate Mr S’ weekly salary sacrifice amounts the Adjudicator said it had again been necessary to use the figures which the Employer had submitted to the Scheme but did not then pay.

• Mr S’ payslip of 29 March 2022 showed an Employer pension contribution year to date total of £1,898.99, being a combination of the salary sacrifice figures and employer pension contributions.

Therefore, overall, for this period 6 April 2021 to 5 April 2022, Mr S had suffered a financial loss of £1,898.99 because of the non-payment of pension contributions into the Scheme.

For the period 6 April 2022 to 8 July 2022, as shown in Appendix Five, the Adjudicator’s findings are summarised as follows: -

• Mr S was unable to provide a payslip for the week of his pay on 22 April 2022.

• The Adjudicator said he had been able to calculate the employer pension contributions, on a balance of probabilities, by using the ‘year to date’ weekly carried forward figures from his other payslips in that month. But, to calculate Mr S’ weekly salary sacrifice amounts the Adjudicator said it had again been necessary to use the figure which the Employer had submitted to the Scheme.

• Mr S’ payslip of 8 July 2022 had shown an Employer pension contribution year to date total of £575.87, being a combination of the salary sacrifice figures and employer pension contributions.

Therefore, overall, for the period 6 April 2022 to 8 July 2022, the Adjudicator said, that in his opinion Mr S had suffered a financial loss of £575.87 because of the non-payment of pension contributions into the Scheme.

9 CAS-76688-W3P5 The Adjudicator said it was his opinion that Mr S’ complaint should be upheld because the Employer made deductions from his pay, by way of salary sacrifice, which were either paid substantially late into the Scheme, or have not been paid at all.

The Adjudicator also explained the following: -

• The evidence showed a total loss of £5,269.55 had been suffered by Mr S.

• Under the Scheme Rules the Employer was obliged to pay to the Scheme, at least 3% of Mr S’ qualifying earnings in the relevant pay reference period, and the employer and employee contributions must amount to at least 8% of his qualifying earnings in the relevant pay reference period. The relevant provisions of the Scheme Rules were outlined in Appendix Six.

• While Mr S provided a screenshot to TPO dated 17 August 2023 showing a deposit of £5,724.92 being processed to the Scheme, the Administrator had confirmed to TPO that the Employer did not actually send it the funds, therefore the transaction was not completed and contributions remained unpaid.

• It was clear Mr S would have suffered serious distress and inconvenience because of the Employer’s maladministration and the thought of his pension contributions being lost.

• Little effort had been made by the Employer to liaise with TPO and provide a detailed response to Mr S’ complaint since it was first contacted, despite many requests.

• The Employer’s efforts to put the matter right fell unsatisfactorily short of what it was required to do, which had further exacerbated the issue for Mr S.

Following the Adjudicator’s Opinion, payslips were found for Mr S’ pay on 15 July 2022, 22 July 2022, and 4 August 2022, which showed a further £15.11 and £0.42 of combined salary sacrifice and employer contributions, were not paid into the Scheme, as shown on Appendix Five.

There was no payslip for Mr S’ pay for the week of 29 July 2022, nor were there any Scheme figures found. Furthermore, the gross income figure the Employer submitted to HMRC for this week showed no pay, therefore no salary sacrifice or employer contribution was included on Appendix Five.

As a result of the additional payslips, the year-to-date total of the combined contributions not paid into the Scheme as at 4 August 2022 was £591.40, therefore the overall total owed to Mr S’ Scheme account increased to £5,285.08.

The Employer did not respond to the Adjudicator’s Opinion and the complaint was passed to me to consider. I agree with the Adjudicator’s Opinion. 10 CAS-76688-W3P5 Ombudsman’s decision

5,285.08,

Directions

(i) pay Mr S £1,000 for the serious distress and inconvenience he has experienced;

(ii) pay £5,285.08 into Mr S’ Scheme account. This figure represents, on the available evidence, the total employer and employee contributions not paid into the Scheme;

(iii) establish with the Administrator whether the late payment of contributions has meant that fewer units were purchased in Mr S’ Scheme account than he would have otherwise secured, had the contributions been paid on time; and

(iv) pay any reasonable administration fee should the Administrator charge a fee for carrying out the above calculation.

11 CAS-76688-W3P5

Camilla Barry

Deputy Pensions Ombudsman 20 February 2026

12 CAS-76688-W3P5

Appendix One Late payments

Payslip Copy *Amount *EE salary *ER pension Date paid to period payslip Y/N confirmed sacrifice contribution Scheme by Scheme

29/03/19 N Y £12.27 £8.18 14/01/20

04/04/19 N Y £14.05 £9.37 14/01/20

12/04/19 N Y 865.63 £13.81 18/04/23

19/04/19 N Y £19.71 £11.83 18/04/23

26/04/19 N Y £18.11 £10.87 18/04/23

03/05/19 N Y £18.75 £11.25 18/04/23

10/05/19 N Y £20.11 £12.07 18/04/23

17/05//19 N Y £18.75 £11.25 18/04/23

24/0519 N Y £19.71 £11.83 18/04/23

31/05/19 N Y £25.71 £15.43 18/04/23

07//06/19 N Y £25.31 £15.19 18/04/23

14/06/19 N Y £17.95 £10.77 18/04/23

21/06/19 N Y £18.91 £11.35 18/04/23

28/06/19 N Y £16.83 £10.10 18/04/23

05/07/19 N Y £14.91 £8.95 18/04/23

12/07/19 N Y £14.91 £8.95 18/04/23

19/07/19 N Y £29.31 £17.59 16/05/23

26/07/19 N Y £23.71 £14.23 16/05/23

02/08//19 N Y £30.11 £18.07 16/05/23

09/08/19 N Y £25.12 £15.08 16/05/23

16/08/19 N Y £20.51 £12.31 16/05/23

23/08/19 N Y £24.11 £14.47 16/05/23

30/08/19 N Y £19.31 £11.59 16/05/23

13 CAS-76688-W3P5

Appendix One - continued * employee (EE) salary sacrifice and employer (ER) contributions were taken from auto enrolment screenshots submitted by Mr S.

14 CAS-76688-W3P5

Appendix Two 6 September 2019 to 5 April 2020

Payslip Copy *Amount *EE *ER pension ER year Date period payslip confirmed salary contribution to date paid to Y/N by Scheme sacrifice total Scheme

06/09/19 N Y £17.31 £10.39 xx xx

13/09/19 N Y £29.71 £17.83 xx xx

20/09/19 N Y £19.11 £11.47 xx xx

27/09/19 N Y £20.25 £12.15 xx xx

04/10/19 N Y £14.91 £8.95 xx xx

11/10/19 N Y £29.31 £17.59 xx xx

18/10/19 N Y £19.31 £11.59 xx xx

25/10/19 N Y £26.11 £15.67 xx xx

01/11/19 N Y £27.71 £16.63 xx xx

08/11/19 N Y £22.91 £13.75 xx xx

15/11/19 N Y £16.91 £10.15 xx xx

22/11/19 N Y £20.51 £12.31 xx xx

29/11/19 N Y £23.31 £13.99 xx xx

06/12/19 N Y £25.71 £15.43 xx xx

13/12/19 N Y £22.48 £13.49 xx xx

20/12/19 N Y £14.91 £8.95 xx xx

ᶱ27/12/19 N N xx xx xx xx

ᶱ03/01/20 N N xx xx xx xx

10/01/20 N Y £16.03 £9.62 xx xx

17/01/20 N Y £18.71 £11.23 xx xx

24/01/20 Y N/A £22.48 £13.49 £633.10 xx

31/01/20 Y N/A £14.64 £8.79 £656.54 xx

07/02/20 Y N/A £16.91 £10.15 £683.60 xx

15 CAS-76688-W3P5 14/02/20 Y N/A £22.91 £13.75 £720.22 xx

21/02/20 Y N/A £19.71 £11.83 £751.75 xx

28/02/20 Y N/A £19.71 £11.83 £783.28 xx

06/03/20 Y N/A £20.11 £12.07 £815.45 xx

13/03/20 Y N/A £12.11 £7.27 £834.82 xx

20/03/20 Y N/A £18.51 £11.11 £864.43 xx

*27/03/20 N Y £14.99 £9 £888.42 xx

*03/04/20 N Y £14.99 £9 £912.41 xx

Total ᶲ£912.41

* employee (EE) salary sacrifice and employer (ER) contributions were taken from auto enrolment screenshots submitted by Mr S.

ᶱNo evidence provided to demonstrate pension contributions figures.

ᶲ ER year to date total includes Mr S’ salary sacrifice contributions.

16 CAS-76688-W3P5

Appendix Three 6 April 2020 to 5 April 2021

Payslip Copy Amount *EE *ER pension ER year Date period payslip confirmed salary contribution to date paid to Y/N by Scheme sacrifice total Scheme

09/04/20 Y N/A no £6.45 N/A xx sacrifice

17/04/20 Y N/A no £6.39 N/A xx sacrifice

24/04/20 Y £492.68 £19.62 £31.39 N/A xx

01/05/20 Y £492.68 £19.62 £31.39 N/A xx

08/05/20 Y £492.68 £19.62 £31.39 N/A xx

15/05/20 Y £492.68 £19.62 £31.39 N/A xx

22/05/20 Y N/A £26.02 £41.63 N/A xx

29/05/20 Y £492.68 £12.16 £19.46 N/A xx

05/06/20 Y N/A £37.81 £60.49 £321.85 xx

12/06/20 N £492.68 £19.62 £31.39 £353.24 xx TPO calc TPO calc

19/06/20 Y N/A £19.21 £30.73 £383.97 xx

26/06/20 N £492.68 £19.62 £39.40 £423.37 xx TPO calc TPO calc

03/07/20 N £492.68 £19.62 £39.40 £462.77 xx TPO calc TPO calc

10/07/20 Y £492.68 £19.62 £31.39 £494.16 xx

17/07/20 Y £492.68 £19.62 £31.39 £525.55 xx

24/07/20 N £492.68 £19.62 £31.39 556.94 xx TPO calc TPO calc

31/07/20 Y N/A £18.01 £28.81 £585.75 xx

07/08/20 Y N/A £18.21 £29.13 N/A xx

17 CAS-76688-W3P5 14/08/20 Y N/A £16.25 £26.00 N/A xx

21/08/20 Y N/A £16.81 £26.89 N/A xx

28/08/20 Y N/A £16.83 £26.93 N/A xx

04/09/20 Y N/A £19.21 £30.73 N/A xx

11/09/20 Y N/A £28.21 £45.13 N/A xx

18/09/20 Y N/A £28.81 £46.09 N/A xx

25/09/20 Y N/A £27.81 £44.49 N/A xx

02/10/20 Y N/A £28.21 £45.13 N/A xx

09/10/20 Y N/A £28.21 £45.13 N/A xx

16/10/20 Y N/A £28.44 £45.51 N/A xx

23/10/20 Y N/A £28.09 £44.94 N/A xx

30/10/20 Y N/A £28.09 £44.94 N/A xx

06/11/20 Y N/A £23.81 £38.09 N/A xx

13/11/20 Y N/A £30.61 £48.97 N/A xx

20/11/20 Y N/A £18.97 £29.71 N/A xx

27/11/20 Y N/A £18.43 £29.49 N/A xx

04/12/20 Y £602.72 £25.41 £40.65 N/A xx

11/12/20 Y £602.72 £25.41 £40.65 N/A xx

18/12/20 Y N/A £25.61 £40.97 N/A xx

25/12/20 Y £480.39 £18.97 £30.35 N/A xx

01/01//21 Y £480.39 £18.97 £30.35 N/A xx

08/01/21 Y N/A £27.37 £43.79 N/A xx

15/01/21 Y £602.72 £25.41 £40.65 N/A xx

22/01/21 Y £602.72 £25.41 £40.65 £1472.47 xx

29/01/21 N £602.72 £25.41 £40.65 £1513.12 xx TPO calc TPO calc

18 CAS-76688-W3P5 04/02/21 N £480.39 £18.97 £30.35 £1543.47 xx Scheme TPO calc TPO calc entry

12/02/21 Y N/A £37.01 £59.21 £1602.68 xx

19/02/21 Y N/A £20.21 £32.33 N/A xx

26/02/21 Y N/A £17.47 £27.95 N/A xx

05/03/21 Y N/A £28.61 £45.77 N/A xx

12/03//21 Y N/A £27.81 £44.49 N/A xx

16/03/21 Y N/A £27.81 £44.49 N/A xx

26/03//21 Y N/A £25.05 £40.08 N/A xx

02/04//21 Y N/A £27.81 £44.49 £1882.28 xx

Total ᶲ£1882.28

*employee (EE) salary sacrifice and employer (ER) contributions were taken from auto enrolment screenshots submitted by Mr S.

ᶲ ER year to date total includes Mr S’ salary sacrifice contributions.

19 CAS-76688-W3P5 Appendix Four 6 April 2021 to 5 April 2022

Payslip Copy HMRC *EE *ER pension ER year Paid to period payslip gross pay salary contribution to date Scheme Y/N figure sacrifice total

09/04/21 Y N/A £24.25 £38.80 N/A xx

16/04/21 Y N/A £14.81 £23.69 N/A xx

23/04/21 Y N/A £27.81 £44.49 N/A xx

30/04//21 Y N/A £27.81 £44.49 N/A xx

07/05/21 Y N/A £27.81 £44.49 £195.96 xx

14/05/21 N £519.88 £21.05 £33.68 £229.64 xx TPO calc TPO calc Scheme entry

21/05/21 Y N/A £20.21 £32.33 £261.97 xx

28/05/21 Y N/A £22.61 £36.17 N/A xx

04/06/21 Y N/A £26.21 £41.93 N/A £xx

11/06/21 Y N/A £25.41 £40.65 N/A xx

18/06/21 Y N/A £33.97 £54.35 N/A xx

25/06/21 Y £625.52 £28.61 £42.57 £477.64 xx

02/07/21 N £542.08 £22.22 £35.55 £513.19 xx Scheme entry Scheme entry TPO calc

09/07/21 N £496.32 £19.81 £31.70 £544.87 xx

Scheme Scheme entry TPO calc entry

16/07/21 Y N/A £23.01 £36.81 £581.68 xx

23/07/21 Y N/A £14.81 £23.69 N/A xx

30/07/21 Y N/A £23.02 £36.83 N/A xx

06/08/21 Y N/A £22.61 £36.17 N/A xx

13/08//21 Y N/A £18.49 £29.58 N/A xx

20 CAS-76688-W3P5 20/08/21 Y N/A £20.61 £32.97 N/A xx

27/08/21 Y N/A £21.42 £34.27 N/A xx

03/09//21 Y N/A £24.05 £38.48 N/A xx

10/09/21 Y N/A £22.80 £36.48 N/A xx

17/09/21 Y N/A £27.64 £44.22 N/A xx

24/09/21 Y N/A £26.40 £42.24 N/A xx

01/10/21 Y N/A £22.66 £36.26 N/A xx

08/10/21 Y £519.03 £21 £33.60 £1006.47 xx

14/10/21 N £539.53 £13.25 £35.33 £1041.80 xx Scheme entry TPO calc TPO calc

22/10/21 Y N/A £23.08 £36.93 £1078.73 xx

29/10/21 Y N/A £22.25 £35.60 N/A xx

05/11/21 Y N/A £19.75 £31.60 N/A xx

12/11/21 Y N/A £30.11 £48.17 N/A xx

19/11/21 Y N/A £24.32 £38.91 £1233.01 xx

26/11/21 N £289.99 £24.74 £39.58 £1272.59 xx

Scheme TPO calc TPO calc entry

03/12/21 Y N/A £26.40 £42.24 £1314.83 xx

10/12/21 N £633.47 £27.03 £43.25 £1358.08 xx Scheme entry TPO calc TPO calc

17/12/21 Y N/A £29.11 £48.07 £1406.15 xx

31/12/21 Y N/A £31.12 £52.28 N/A xx

07/01/22 Y N/A £4.42 £7.07 N/A xx

14/01/22 Y N/A £18.37 31.38 N/A xx

21/01/22 Y N/A £24.90 £39.84 N/A xx

28/01/22 Y N/A £21.42 £34.27 N/A xx

21 CAS-76688-W3P5 04/02/22 Y N/A £23.49 £37.59 N/A xx

11/02/22 Y N/A £22.06 £36.26 N/A xx

18/02/22 Y N/A £22.06 £36.26 N/A xx

25/02/22 Y N/A £13.78 £22.05 N/A xx

04/03/22 Y N/A £23.08 £36.93 N/A xx

11/03/22 Y N/A £21.42 £34.27 N/A xx

18/03/22 Y N/A £20.03 £32.05 N/A xx

25/03/22 Y N/A £19.20 £30.72 N/A xx

29/03/22 Y N/A £23.08 £36.93 £1898.99 xx

Total ᶲ£1898.99

*employee (EE) salary sacrifice and employer (ER) contributions were taken from auto enrolment screenshots submitted by Mr S.

ᶲ ER year to date total includes Mr S’ salary sacrifice contributions.

22 CAS-76688-W3P5 Appendix Five 6 April 2022 to July 2022

Payslip Copy HMRC EE salary ER pension ER year Paid to period payslip gross pay sacrifice contribution to date Scheme Y/N figure total

08/04/22 Y N/A £29.72 £47.55 N/A xx

15/04/22 Y N/A £12.78 £20.45 £68 xx

22/04/22 N £394.06 £14.43 £23.07 £91.07 xx

Scheme TPO calc TPO calc entry

29/04/22 Y N/A £20.76 £35.48 £126.55 xx

06/05/22 Y N/A £27.65 £47.23 N/A xx

13/05/22 Y N/A £29.89 £50.31 N/A xx

20/05/22 Y N/A £33.87 £57.18 N/A xx

27/05/22 Y N/A £26.82 £42.91 N/A xx

03/06/22 Y N/A £26.82 £42.91 N/A xx

10/06/22 Y N/A £27.23 43.57 N/A xx

17/06/22 Y N/A £22.80 36.48 N/A xx

24/06/22 Y N/A £26.82 £42.91 N/A xx

01/07/22 Y N/A £26.82 £42.91 N/A xx

08/07/22 Y N/A £26.82 £42.91 £575.87 xx

15/07/22 Y N/A £0.00 £0.00 £575.87 xx

22/07/22 Y N/A £9.44 £15.11 £590.48 xx

29/07/22 N xx xx xx xx xx

04/08/22 Y N/A £0.26 £0.42 £591.40 xx

Total ᶲ£591.40

Overall £5,285.08 total

ᶲ ER year to date total includes Mr S’ salary sacrifice contributions. 23 CAS-76688-W3P5

Appendix Six

Rules 1. INTERPRETATION

1.1 In these Rules the following expressions shall, unless the context otherwise requires, have the following meanings:

"Quality Requirement" means the quality requirement referred to in section 20 of the Pensions Act 2008 or the alternative requirement of section 28 of that act.

11. MEMBER AND EMPLOYER CONTRIBUTIONS

11.2.1 In relation to an Employed Active Member, each Employer must contribute to the Scheme at such rate as the Employer shall decide from time to time and notify to the Employed Active Member in writing. Such rate shall not take effect until it has been confirmed to the Trustee in a written form acceptable to the Trustee (such confirmation to be provided in reasonable time in advance of any change) and is subject to any terms, conditions and restrictions as the Trustee may determine from time to time.

11.2.2 Unless the Trustee agrees, Employer contributions payable under this Rule 11.2 shall be required, as a minimum, to satisfy the minimum contributions required of employers under the Quality Requirement.

24